2. Union Performance Nirmal Bharat Abhiyan Report 28 2015

Performance Audit of Total Sanitation Campaign Nirmal Bharat Abhiyan 122 Sl. No. State Observations on misappropriation of funds Amount ` in lakh contractual Sweeper-cun-Watchman of the DWSM obtained one cheque book from the bank without knowledge of the MS, DWSM, Angul and withdrew the amount in six cheques with forged signature of the MS. The final investigation report was awaited September 2014. The matter was not intimated to the Government nor any departmental enquiry investigation initiated as of September 2014, even after lapse of about two years from the date of occurrence of such incidence. CE, OSWSM stated September 2014 that on receipt of final report from the Officer-In-Charge of enquiry, action would be taken. Total 39.07 Suspected cases of misappropriation 1. Andhra Pradesh In Khammam, an amount ` 3 lakh was released to MPDOs Tekulapalli ` 1.35 lakh and Sattupalli ` 1.65 lakh during 2009-10 as per Advance Register of DWSM, Khammam. However, the MPDOs concerned stated that no such amount was received. 3.00

2. Jharkhand

In Ranchi district, bills of constructed IHHLs involving expenditure of ` 25 crore as per MPRs during 2009-14 were not passed by the Disbursing Officer Member Secretary, DWSM and payments were made only after order in files. Similarly, in other five test- checked districts though billsvouchers were passed by Disbursing Officer but vouchers number was not allotted to passed bills except in Gumla. Accordingly, in five test- checked districts except Gumla transactions were booked in cash books without showing voucher numbers. 2500.00

3. Manipur

The Government of Manipur released March 2010 TSC fund of ` 0.15 crore to Member Secretary, DWSM Kangpokpi but the amount was not reflected as a receipt in the accounts of DWSM Kangpokpi. Similarly, the cash book maintained in the office of the Director, CCDU Manipur showed that during October 2012, the Director released ` 5 lakh each to three DWSMs Imphal East, Kangpokpi and Senapati for execution of IEC activities. However, the amount of ` 0.15 crore so released was not reflected in the cash books of the three DWSMs. Further, no record was available with the three DWSMs for carrying out IEC activities. Reasons for non-accountal of ` 0.15 crore by the DWSMs were not on record. 30.00 Total 2533.00 [Source: Data compiled from the records of sample project districts] Performance Audit of Total Sanitation Campaign Nirmal Bharat Abhiyan 123 Annex- 4.6 Diversion of funds Refer to paragraph 4.7 No State Year Amount ` in lakh Purpose

1. Bihar

2011-12 955.70 Advance to staff

2. Chhattisgarh

2009-10 259.21 Advance to staff 2010-11 75.48 Advance to staff 2011-12 358.71 Advance to staff 2012-13 37.38 Advance to staff

3. Karnataka

2010-11 36.26 Advance to staff

4. Kerala

2011-12 3.77 Advance to staff

5. Madhya Pradesh

2009-10 175.30 Advance to staff 2010-11 250.51 Advance to staff 2011-12 17.81 Advance to staff

6. Maharashtra

2009-10 52.04 Advance to staff 2010-11 60.30 Advance to staff

7. Rajasthan

2009-10 2.14 Advance to staff 2010-11 4.15 Advance to staff 8. Uttar Pradesh 2009-10 1,514.67 Advance to staff 2011-12 388.64 Advance to staff

9. Chhattisgarh

2009-10 4.92 Capital asset for DWSCSWSM 2010-11 2.90 Capital asset for DWSCSWSM 2011-12 14.00 Capital asset for DWSCSWSM 2012-13 2.41 Capital asset for DWSCSWSM

10. Gujarat

2010-11 4,774.90 Capital asset for DWSCSWSM

11. Haryana

2009-10 134.30 Capital asset for DWSCSWSM 2010-11 48.33 Capital asset for DWSCSWSM

12. Karnataka

2010-11 1,424.58 Capital asset for DWSCSWSM 2011-12 190.03 Capital asset for DWSCSWSM

13. Madhya Pradesh

2009-10 14.15 Capital asset for DWSCSWSM 2011-12 18.11 Capital asset for DWSCSWSM

14. Mahrashtra

2009-10 15.99 Capital asset for DWSCSWSM 2010-11 2.25 Capital asset for DWSCSWSM

15. Manipur

2012-13 0.69 Capital asset for DWSCSWSM

16. Nagaland

2009-10 1,191.29 Capital asset for DWSCSWSM 2010-11 285.67 Capital asset for DWSCSWSM

17. Rajasthan

2009-10 179.77 Capital asset for DWSCSWSM 2010-11 413.44 Capital asset for DWSCSWSM

18. Uttar Pradesh

2009-10 2,566.73 Capital asset for DWSCSWSM 2011-12 3.10 Capital asset for DWSCSWSM 2012-13 10.42 Capital asset for DWSCSWSM

19. Gujarat

2010-11 2.20 Loan given to other schemes. 1,873.90 Transferred to nirmal Gujarat Scheme. 125.00 Loan to other schemes. 2011-12 201.20 Transferred to Nirmal Gujarat 346.60 Transferred to other Districts. 2.50 Loan to other schemes. 2012-13 128.00 Transferred to Nirmal Gujarat 114.60 Loans given to other schemes. Performance Audit of Total Sanitation Campaign Nirmal Bharat Abhiyan 124 No State Year Amount ` in lakh Purpose 20. Karnataka 2011-12 68.52 Temporary transfer of funds to other schemes 2012-13 25.50 Temporary transfer of funds to other schemes 2011-12 2.00 Purchase of motor vehicle 2.12 Purchase of camera 2011-12 75.00 Transfer to DWSS. 48.70 Transferred to Nirmalya.

21. Kerala

2011-12 6.93 Office sanitation 2012-13 0.57 Office sanitation 22. Nagaland 2013-14 5776.88 Capital assets created for NRDWP National Rural Drinking water Programme

23. Punjab

2010-11 221.00 Transferred to other Divisions 2011-12 1,359.58 Transferred to other Divisions 2012-13 1,876.95 Transferred to state coordinator

24. Rajasthan

2011-12 300.00 Transferred to other DWSM 29.78 Temporary transfer of funds to other schemesas per balance sheet 2012-13 232.42 Temporary transfer of funds to other schemesBalance sheet

25. Uttar Pradesh

2009-10 1.00 Leave Salary Pension Contribution 2012-13 1.14 Depreciation Total 28,312.14 [Source: Details taken from the Audited Statement of Accounts in the Ministry] Diversion of funds to other schemes Sl. No. State Observation on diversion of funds to other schemes Amount ` in lakh

1. Gujarat

During 2010-14, funds amounting to ` 28.62 1 crore were irregularly transferred from NBATSC scheme to Nirmal Gujarat a State Sponsored Scheme. Similarly, Kheda DRDA irregularly transferred ` 0.60 crore and ` 10.00 lakh during 2011-12 and 2012-13 respectively on loan basis to Nirmal Gujarat Scheme. DRDA, Valsad was maintaining a single common account for both TSCNBA and State sponsored Nirmal Gujarat Scheme upto August 2012. At the time of bifurcating the funds for opening separate accounts for TSCNBA and State sponsored Nirmal Gujarat Scheme; DRDA, Valsad irregularly transferred 2012-13 an amount of ` 2.56 crore to the State Sponsored Scheme despite the fact that the said funds pertained to TSCNBA. On this being pointed out in audit, it was stated by the concerned DirectorsDRDAs that necessary action would be taken for refund of transferred grant amounts. 2862.00 60.29 10.00 256.00 1 2010-11: ` 18.74 crore, 2011-12: ` 2.01 crore, 2012-13 ` 1.28 crore, 2013-14: ` 6.59 crore Performance Audit of Total Sanitation Campaign Nirmal Bharat Abhiyan 125 Diversion of funds to other schemes Sl. No. State Observation on diversion of funds to other schemes Amount ` in lakh

2. Madhya

Pradesh In Tonkkhurd Block of District Dewas, ` 0.19 2 crore of TSC funds were diverted to other schemes during the year 2011-12. The SPO, NBA stated that the funds were transferred due to non-availability of sufficient funds in MGNREGS which would be received back in coming years. The reply was not justified as the transfer of grants received for one scheme to another was not permissible. 19.20

3. Punjab

An amount of ` 1.99 crore out of the scheme funds was released to nine district authorities for the purpose of rejuvenation of village ponds in March 2014. 199.00 4. Tamil Nadu In three selected districts viz Thanjavur, Madurai and Krishnagiri, scheme fund amounting to ` 44.35 crore was temporarily diverted to other schemes for a period ranging from 15 days to 13 months during 2010-13. Thus there was unauthorized diversion of funds of the scheme apart from loss of interest to the tune of ` 1.00 crore to the NBA scheme account. 4,434.86

5. Uttar

Pradesh Director Panchayati Raj prescribed June 2011 a roster of the regional districts for payment of ` 30,000 to the offices of Regional Dy. Directors Panchayat each month for monitoring the progress of TSCNBA in the districts. Accordingly eleven test checked districts Auraiya, Azamgarh, Bijnor, Deoria, Gorakhpur, Hardoi, Jalaun, Kaushambi, Lakhimpur Kheri, Pratapgarh and Sitapur paid ` 0.13 crore to the Regional Dy. Directors. The payment was stopped January 2012 but again started from July 2013. As the Regional Offices were not indicated as monitoring agency, the funds paid for their administrative expenses were inadmissible. Further TSC funds IEC and SLWM amounting to ` 2.53 crore were diverted 2011-12 at the instance of the then Minister of Panchayati Raj , from Central share` 0.99 crore and State share ` 1.54 crore by DSM Sitapur, for providing IHHLs under State Government special incentive scheme. 12.60 253.00 6. West Bengal Katwa-II PS diverted NBA fund of ` 0.20 crore towards MPLAD account in March 2014. 20.00 Total 8126.95 [Source: Data compiled from the records of sample project districts] 2 ` 8.00 lakh to BhawanawamSannirmanKarmkarMandal, ` 9.30 lakh to Indira Gandhi Vridhhavasthat Pension Scheme and ` 1.90 lakh to Indira Gandhi Vidhwa Pension Scheme Performance Audit of Total Sanitation Campaign Nirmal Bharat Abhiyan 126 Annex- 4.7 Irregular Inter District Transfer of Scheme Funds Refer to paragraph 4.8 Sl. No. State Observation Amount ` in lakh

1. Andhra

Pradesh An amount of ` 2 crore transferred 3 July 2009 from State Finance Corporation account by DWSM, Srikakulam to member secretary, DWSC Khammam was not reflected in Receipt and Payment account. 200.00 2. Gujarat The Ministry released an amount of ` 33.26 3 crore to the four selected districts viz. Amreli, Bharuch, Kheda and Valsad during 2010-14. The funds for each district were earmarked by the Ministry, however, the CCDU did not transfer the funds as earmarked by the Ministry but resorted to inter district diversion of funds. as detailed below: ` in lakh Name of district Year Fund earmarked by GOI GoI Fund released by CCDU Difference Amreli 2010-11 77.68 187.08 +109.40 2011-12 206.18 125.99 - 80.19 2012-13 147.56 100.00 - 47.56 2013-14 331.08 140.83 -190.25 Total 762.50 553.90 Bharuch 2010-11 177.78 175.33 - 2.45 2011-12 269.46 548.16 +278.70 2012-13 196.68 0.00 - 196.68 2013-14 134.97 60.09 - 74.88 Total 778.89 783.58 Kheda 2010-11 244.44 262.27 +17.83 2011-12 522.80 656.26 +133.46 2012-13 419.55 0.00 - 419.55 2013-14 170.18 65.87 - 104.31 Total 1356.97 984.40 Valsad 2010-11 80.46 117.94 +37.48 2011-12 114.88 206.23 +91.35 2012-13 95.28 0.00 - 95.28 2013-14 136.64 57.26 -79.38 Total 427.26 381.43 Grand total 3,325.62 2,703.30 This indicated that the CCDU was irregularly transferring the Central funds amongst the districts at its own. The SWSM agreed to the audit observation and stated that henceforth the excess or short release to districts would be intimated to the Ministry. 3,325.62

3. Jammu and

Kashmir Audit conducted an exercise in five selected Districts and worked out the quantum of State Share SS due by taking into cognizance the percentage of allotment fixed for each component which showed component wise short release of SS in each case. ` in Lakh District State Share Due State share released 2009-14 Excess Short release Range Ramban 131.82 177.37 -45.55 - 28.46 to 13.49 Poonch 269.91 220.83 49.08 -19.65 to 58.17 Budgam 323.71 190.03 133.68 -18.44 to 92.80 Kupwara 360.21 325.02 35.19 -41.30 to 73.18 Leh 101.96 100.75 1.21 -21.29 to 23.92 Total 1187.61 1014.00 173.61 -41.30 to 92.80 Against the due state share of ` 11.88 crore to the selected districts for the period 2009-14, ` 10.14 crore only were spent. The short spending was between ` - 0.41 crore to ` 0.93 crore. This indicated that the State had made an uneven distribution of the state share funds among the districts. Department stated that component-wise allotment of funds was not being made by the higher authorities and utilisation of the State share was made on the basis of availability of funds. Reasons put forth by the SWSMDSWM that the allotment made by the Ministry had not been on component-wise basis was not acceptable as the allocation made in the plans was earmarked for each component and the releases should 1,188.00 3 Amreli - ` 762.50 lakh, Bharuch- ` 778.89 lakh, Kheda ` 1356.97 lakh, Valsad ` 427.26 lakh Performance Audit of Total Sanitation Campaign Nirmal Bharat Abhiyan 127 have been made as per the percentage fixed in the plans for each component. 4. Karnataka Three ZPs resorted to transfer of funds to another districts amounting to ` 29.65 crore 4 during 2009-10 and 2013-14. ZP, Uttara Kannada stated September 2014 that the funds were transferred to other districts on the instructions of SWSM. Similarly, three GPs under Honnavara Taluk of Uttara Kannada district transferred an amount aggregating `.3.60 lakh 5 to other GPs. 2,968.60

5. Punjab

Funds amounting to `.0.20 crore and ` 0.78 crore had been transferred by DWSM Fatehgarh Sahib and Rupnagar respectively to other divisions and shown as utilized but no UC was obtained from the concerned divisions. DWSMs stated May to August 2014 that the funds were transferred as per instructions of State Government. 98.40

6. Uttar

Pradesh The Ministry released ` 115.05 crore during 2009-10 for 25 districts of the State. However, the State Government released the amount among 38 districts 6 by deducting the central share ` 33.08 crore of the nine districts 7 including test checked districts Auriaya and Mirzapur and diverting it to 13 districts 8 including Hardoi, Kushinagar and Lakhimpur Kheri for which the central share was not released. Utilisation certificates submitted were not accepted by the Ministry. To remove the anomaly, the State Government directed 15 September 2012 the 13 districts to refund the amount ` 33.08 crore to those 9 districts from where the amount was diverted. Similarly, an amount of ` 9.53 crore out of ` 47.43 crore released to five districts Sitapur, Raebarelly, Jaunpur, Hardoi, and Azamgarh was diverted March 2011 to five other districts Lakhimpur, Rampur, Agra, Jalaun and Auraia for their use as Central share with the instruction to refund it after receipt of their Central share. The refund order by the State Government from the NBA funds was irregular and effected correctness of the utilisation certificates and the balance sheet submitted for 2012-13 and 2013-14. 3,308.00 953.00 Total 12,041.62 [Source: Data compiled from the records of sample project districts] 4 Uttar Kannada` 19.35 crore during 2013-14 to Bangalore Rural, Belgaum, Kodagu, Gadag, Dakshina Kannada, Davanagere, Koppal, Chikkaballapur and Tumkur districts; Mandya ` 8.35 crore, during 2013-14 to Davanagere and Dakshina Kannada; Raichur ` 1.95 crore 2009-10 to Mysore district. 5 Kasarkod ` 1 lakh during 2009-10 to Mavinakurve, Kelaginur; Kodani ` 1 lakh during 2009-10 to Jalavalli, Karki and Hadinabalu ` 1.60 lakh during 2010-11 to Kelaginur, Karki, Manki and Mavinakurve 6 Agra, Aligarh, Allahabad, Auraiya, Azamgarh, Bagpat, Bahraich, Banda, Barabanki, Basti, Chandauli, Chitrakoot, Deoria, Etah, Etawah, Fatehpur, Faizabad, Ghazipur, Gonda, Hamirpur, Hardoi, Jyotiba Phule Nagar, Kanpur Nagar, Kushinagar, Lakhimpur Kheri, Lalitpur, Lucknow, Mahamaya Nagar, Mathura, Meerut Mirzapur, Moradabad, Muzaffarnagar, Pilibhit, Rampur, Saharanpur, Sant Ravidas Nagar Bhadohi and Shravasti. 7 Allahabad, Auraiya, Chandauli, Etawah, Gonda, Lucknow, Mirzapur, Moradabad and Sant Ravidas Nagar Bhadohi. 8 Bahraich, Chitrakoot, Etah, Fatehpur, Ghazipur, Hamirpur, Hardoi, Kanpur Nagar, Kushinagar, Lakhimpur Kheri, Lalitpur, Mathura and Shravasti. Performance Audit of Total Sanitation Campaign Nirmal Bharat Abhiyan 128 Annex- 4.8 Parking of Funds Refer to paragraph 4.9 Sl. No. State Observation Amount ` in lakh Periodin months

1. Andhra

Pradesh In Vishakhapatnam district, out of ` 20.68 crore received in 2009-11, ` 19.08 crore 92 per cent remained unutilized as of August 2014. In Karimnagar district, an amount of ` 0.50 crore was temporarily parked in fixed deposits during 2009-10. Similarly in Khammam district, an amount of ` 9.65 crore was parked in the bank accounts as of 31 March 2014 of Member Secretary, DWSC, Khammam for a period ranging between 12 to 24 months. SWSM invested 2008-09 and 2010-11 programme funds amounting to ` 8.50 crore in fixed deposits. 1908.00

50.00 965.00

850.00 29 12-24 2. Assam During 2012-14, SWSM retained ` 54.73 crore of Central share for periods ranging from two to eight months. 5472.76 4-17 3. Gujarat The Commissioner, Rural Development CRD instructed September 2011 all the DRDAs to withdraw unspent balances of TSC grant lying with GPs and henceforth payment of incentives to beneficiaries would be released by TLSCs. In the three out of four selected districts for the year 2012-13, a total amount of ` 0.93 crore Amreli – ` 0.15 crore, Bharuch – ` 0.54 crore and Valsad – ` 0.23 crore was lying with GPs as of March 2013. Directors, DRDAs stated that necessary action would be taken for withdrawal of unspent balances lying with GPs to TLSCs. 92.81 18

4. Jammu and

Kashmir State had retained amounts between `. 0.13 crore and `. 6.51 crore during 2009-14 seemingly without any justification. The data collected from the DSWM showed that amounts ranging from `. 0.90 crore to ` 3.40 crore had been retained unnecessarily by the DWSM during 2009-14. District Panchyat Officers had also retained funds during the period under review. Further, the funds received by SWSM from the Ministry for selected DWSMs was partially released and an amount of `. 1.52 crore March 2014 was retained in its bank account. 1,143.00 -

5. Kerala

Out of 11 Block Panchayats and 22 GPs test-checked in the four districts, funds amounting to ` 2.70 crore was kept unutilized during 2008-11. 270.00 -

6. Madhya

Pradesh DWSMs were required to transfer the funds received from SWSM under NBA directly to the GPs. The funds lying with the JPs were required to be surrendered to the ZPs for its release to the GPs. As per the Cash Books and bank pass books of 27 test checked JPs, an amount of ` 6.58 crore of scheme funds were lying idle with the 22 JPs. CEOs stated that the funds would be utilised for the implementation of the scheme. The reply was not in consonance with the guidelines as the JPs were not authorised to spend the scheme funds after the inception of NBA. In JP Badnagar of District Ujjain and JP Balaghat of District Balaghat, an amount of ` 0.82 crore was kept as fixed deposit during March 2013 and March 2014 . 658.00

82.00 -

7. Maharashtra

In Aurangabad district, an amount of ` 2.00 crore was deposited in fixed deposit during the year 2009-10 in violation of the Scheme guidelines. 200.00 -

8. Manipur

During 2009-14, the State received a total Central share of ` 58.55 crore, out of which ` 47.00 crore was released to the nine districts leaving a balance of ` 11.54 crore with MSWSM. 1,154.45 ½ - 13 9. West Bengal There was an unspent balance of ` 83.68 crore as on 31.8.2012. 8,368.00 24 Total 21,214.02 Performance Audit of Total Sanitation Campaign Nirmal Bharat Abhiyan 129 Annex- 4.9 Unadjusted advances with the Implementing agencies Refer to paragraph 4.10 Sl. No. State Observation Amount ` in lakh

1. Andhra

Pradesh As per Balance Sheet of DWSM, Khammam for the year 2012-13, an amount of ` 5.21 crore advanced to various agencies was lying unadjusted as on 31 March 2013. 521.00 2. Haryana As per Balance Sheet of DRDA, Yamuna Nagar for 2012-13 an amount of ` 0.16 crore advanced to Ms Ambuja Cement Company in June 2010 for supply of cement was still lying unrecovered unadjusted. DRDA, Fatehabad released March 2011 funds amounting to ` 0.13 crore to BDPO Fatehabad for construction of 36 school toilets in eight schools of Fatehabad block. The BDPO constructed 25 toilets in six schools only and spent an amount of ` 8.49 lakh. The balance amount of ` 4.90 lakh was lying with the BDPO for more than three years. DRDA, Fatehabad stated September 2014 that the concerned BDPO had been asked either to construct the remaining toilets or to refund the unspent amount along with interest. 16.10 4.90

3. Jharkhand

The test-checked districts advanced June 2004 and March 2013 ` 4.36 crore to DSEs, BDOs, AEJEs, CDPOs and NGOs for construction of individual toilets, IEC activities and school toilets. These advances remained outstanding for 16 to 120 months. Similarly, as per Audit Report of 2012-13 of PMU, ` 21.77 crore was lying as outstanding advance against different implementing agencies as on March 2013. In test-checked districts, ` 14.42 crore was lying as outstanding advance as on March 2013 as per Audit Reports but as per cash book the amount of outstanding advance was only ` 3.47 crore. CAs also did not accounted advance payments as ‘advance’ in their Receipts and Payment Accounts. Thus, proper accounting of advances was not done by test-checked districts and some advances were booked as expenditure in cash books. 436.00 1,442.00 2,177.00

4. Kerala

Advances amounting to ` 6.8 lakh were given by Pazhayannur and Palakkad BPs to various implementing agencies for construction of CSCs, School toilets, Rural Sanitary Marts during 2008-14. However, the desired work was yet to startcompleted or was abandoned and there was no effective action to recover the advances. 6.80

5. Manipur

During 2010-14 the MSWSM released a total advance of ` 4.96 crore against which ` 2.24 crore had been adjusted leaving a balance of ` 2.73 crore. 272.75 6. Odisha As per CAs reports for 2009-12, DWSMs of test checked districts paid April 2003-December 2013 advances amounting to ` 16.53 crore to different officials and organisations which remained unadjusted as of August 2014. DWSMs did not maintain any register ledger to watch payment, utilisation and their adjustment. In absence of such details, the age wise analysis of outstanding advances could not be made. Due to non-adjustment of advances for long period, possibility of misuse non-recovery of such advances cannot be ruled out. DWSMs stated that action would be taken for early adjustment of outstanding advances. Reply was not convincing since Collector-cum-Chairman of the DWSMs could not ensure effective utilisation of ` 16.53 crore in implementation of the programme. 20.00 Total 4896.55 [Source: Data compiled from the records of sample project districts]